IMO it doesn't really matter what you call it, or whether it connects right at the breaker, on the bus via a plug on lug kit, or at the end of bus opposite the breaker - the conductors landed in those lugs are still feeders protected at same overcurrent level as the bus. Should they be smaller conductors then the overcurrent protection then they are feeder taps and you need to make sure you follow applicable tap rules for your situation.
I agree, and my OP was not to debate whether the conductors would be tap conductors or not. I have attached a snippet of a shop drawing I just received today of a Square D Powerlink NF panelboard where they will be using subfeed lugs. I was just hoping someone had a picture they had taken of an application where subfeed lugs like what is proposed in this shop drawings were used that I could use for training purposes. To me, a picture is worth a thousand words.